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Methodology

TABLE 3. Family situation by Autonomous Community, province and population size

For the family situation the following variables are presented:

  • Number of municipalities
  • Number of statements
  • Total number of declared children
  • Number of declarations with children
  • Average number of children
  • Number of declaration holders
  • Number of declarations with maternity deduction
  • Number of declarations with deductions for increased expenses in authorized daycare centers or early childhood education centers
  • Number of declarations with deduction for dependent descendants or ascendants or disabled spouse
  • Number of declarations with deduction for large or similar families
    • Number of declarations with deduction for large families of general category
    • Number of declarations with deduction for large families in special category
  • Declarative index
  • Average work performance
  • Average return on movable capital
  • Average income derived from real estate not used for economic activities
  • Average performance of economic activities
  • Average net balance of income and income imputations
  • Average of minimum staff
  • Average minimum per descendant
  • Average of personal and family minimums
  • Average of reductions to the general tax base
  • Average deduction per home
  • Average contribution to pension plans
  • Average maternity deduction
  • Average deduction for increase in expenses in authorized daycare or early childhood education centers
  • Average deduction for dependent descendants, ascendants, or disabled spouse
  • Average deduction for large or similar families
    • Average deduction for large families in the general category
    • Average deduction for large families in special category

Declarative index: It is defined as the quotient between the number of holders of Personal Income Tax returns and the number of inhabitants, corresponding to each territorial area, multiplied by 100.